Menakar Potensi Penerimaan Negara atas Pajak E-Commerce, Tarik Ulur Regulasi dan Hambatan Penerimaan Pajak: Suatu Kajian Literatur - Bambang Haryadi; Agus Sari (Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020)
This research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as literary study. The research results show: (1) tax potential from digital trade is very large; (2) tax contribution is very significant; (3) the controversy over the determination of the e-commerce tax has caused losses, because the tax is only based on turnover and only for those who have an tax identity number (NPWP); (4) the barriers are low business awareness, weak law enforcement, no specific regulations, and lack of ability to identify online businesses. Abstrak Tujuan riset ini adalah untuk menilai potensi pajak e-commerce, mengurai kontroversi tentang aturan perpajakannya serta menilai hambatan penerimaan pajak transaksi digital. Pendekatan riset yang digunakan adalah deskriptif kualitatif dan jenis penelitian adalah studi kepustakaan. Studi diarahkan untuk analisis potensi pajak atas perdagangan digital. Hasil penelitian menunjukkan: (1) potensi pajak atas perdagangan digital Indonesia sangat besar; (2) kontribusi pajak e-commerce sangat signifikan hasilnya; (3) tarik ulur penetapan pajak e-commerce menimbulkan kerugian, dikarenakan pengenaan pajak hanyaberdasarkan omzet dan dikenakan hanya bagi yang memiliki NPWP; (4) hambatan meliputi kesadaran pebisnis, lemahnya penegakan hukum, belum ada peraturan khusus, serta belum memiliki kemampuan mengidentifikasi pebisnis daring.